642.11
CH-BL
CH-BL
§ 27 Verordnung für die Sekundarschule - Kurse zur Vermittlung heimatlicher Sprache und Kultur
Massnahmen zur kulturellen Identität - ...
§ 27 Verordnung für die Sekundarschule · Kurse zur Vermittlung heimatlicher Sprache und Kultur
1. Die Kurse zur Vermittlung heimatlicher Sprache und Kultur werden durch Lehrbeauftragte von Konsulaten oder von Institutionen der Erziehungsberechtigten erteilt und verantwortet.
2. Der für die Kurse benötigte Schulraum wird den Kursanbieterinnen und -anbietern unentgeltlich zur Verfügung gestellt. Das nötige Verbrauchsmaterial wird von der Schule gratis abgegeben.
3. Lehrbeauftragte, welche Kurse zur Vermittlung heimatlicher Sprache und Kultur erteilen, können an den Lehrerinnen- und Lehrerkonventen mit beratender Stimme teilnehmen.
4. ...
Gerichtsentscheide zu dieser Bestimmung (19)
530.2020.25 · bl (Art. 27 Abs. 1 DBG)
Dental Practice Deductibility of Team Trip, Meals, Gifts, and Massages
Allows deduction of business or professional expenses from taxable income.
530.2020.25 · bl (Art. 27 Abs. 2 DBG)
Dental Practice Deductibility of Team Trip, Meals, Gifts, and Massages
Specifies examples of deductible expenses.
2019.12.06.stger.2 · bl (Art. 27 Abs. 1 DBG)
Physician's Business Expense and Donation Deductions Disallowed
The court rejected the deduction of vehicle costs because the taxpayer did not prove business expenses.
2017.01.20.stger.4 · bl (Art. 27 Abs. 1 DBG)
Driving Instructor's Vehicle Expenses Tax Dispute
Cited as the legal basis for allowing a deduction for business use of a private vehicle.
2016.04.22.stger.3 · bl (Art. 27 Abs. 1 DBG)
Restaurant Owner Tax Appeal: Natural Benefits Overestimated, Vehicle Expenses Upheld
Allows deduction of business expenses, forming the basis for assessing vehicle expenses.
2014.03.26.vv.3 · bl (Art. 27 Abs. 1 und Abs. 2 lit. a DBG)
Taxpayers' Depreciation Deduction Disallowed Due to Timing and Capitalization Issues
Cited as the basis for deducting business expenses, including depreciation, in self-employment.
530.11.34 · bl (Art. 27 Abs. 1 und 2 DBG)
Tax Deductibility of Income-Related Expenses and Substantiation Requirements
Cited to establish the deductibility of business or professional expenses.
530.11.34 · bl (Art. 27 lit. b DBG)
Tax Deductibility of Income-Related Expenses and Substantiation Requirements
Cited to allow the deduction of losses from business property.
530.11.21 · bl (Art. 27 Abs. 2 lit. b DBG)
Timely Deduction of Self-Employment Losses and Related Costs
Cited as the basis for allowing the deduction of losses from self-employment, which is central to the court's reasoning regarding loss carry-forward.
2011.26 · bl (Art. 27 DBG)
Home Office Deduction for Doctor's Administrative Needs
The provision governing deductible business or professional expenses was applied to determine the deductibility of the home office costs.
530.11.20 · bl (Art. 27 DBG)
Doctor's Home Office Deduction Allowed
This provision forms the basis for deducting business or professional expenses when self-employed.
2010.33 · bl (Art. 27 Abs. 1 DBG)
Real Estate Dealer Profits Taxable, AHV Deductible
Used to allow the deduction of AHV contributions as business expenses for self-employment income.
530.2010.21 · bl (Art. 27 Abs. 1 DBG)
Taxpayer's Real Estate Transactions Classified as Taxable Self-Employment Income; Future Loss Provision Denied
Cited as the legal basis for deducting business or occupationally justified costs in self-employment.
2009.27 · bl (Art. 27 Abs. 1 DBG)
Inherited Property Development Deemed Commercial Transaction
Cited as the basis for deducting business or professional expenses incurred in self-employment.
530.2009.23 · bl (Art. 27 Abs. 1 DBG)
Inherited Property Sale Deemed Commercial Transaction
This article is applied to determine the deductibility of business or professional expenses incurred in the context of self-employment.